The current IRS guide identifies this document as Notice CP3219A, not simply a generic “Letter 3219A.” It is a statutory notice of deficiency issued after an automated underreporter review. You generally have 90 days, or 150 days when the notice is addressed to a person outside the United States, to petition the United States Tax Court.
Use the label and date on your notice
Confirm whether the upper-right corner says CP3219A and use the last date to petition printed on the notice. If the identifier differs, use the guide for that exact document rather than assuming every 3219 suffix follows the same factual path.
The 90-Day Deadline
Sending documents to the IRS does not extend the Tax Court deadline. You may continue trying to resolve the proposed adjustment administratively, but protect the last date shown if you still disagree.
What to Do
Get qualified advice immediately. The petition must be filed with the United States Tax Court by the last date shown and should preserve the issues in dispute. Preparing it takes time, so do not wait until the final week.
If you received CP3219A, call us today at (813) 229-7100. The clock is already running.